Rajiv vs. Income Tax Appellate Tribunal
Parties Involved
Facts Summary
The appellant, Rajiv, filed an appeal against an order passed by the Commissioner of Income Tax (Appeal) on 16.01.2026 under Section 154 of the Income Tax Act, 1961. The appeal was filed in response to a notice issued by the Central Board of Direct Taxes on 17.09.2024, which amended the limit for filing appeals to the tribunal to 60 lakh rupees. The tribunal considered the latest circular and found that the tax impact in the appellant's case was less than 60 lakh rupees, making the appeal inadmissible.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal filed by the appellant is admissible under the amended limit of 60 lakh rupees.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
1 precedent cited in this judgement.
Similar Judgements
ITA No. 223/KOL/2024 & C.O. No. 7/Kol/2025
Kolkata Bench benchAY 2014-15DismissedIncome Tax Officer, Ward-29(7), New Delhi-110002 Vs Praveen Chaudhary
Delhi Bench ‘E’, New Delhi benchAY 2017-18DismissedITA No.1618/Kol/2025
Kolkata Bench benchAY 2014-15DismissedITA No.1818/Del/2018
Delhi Bench benchAY 2013-14DismissedITA No.5139/Del/2016
Agra Bench benchAY 2012-13DismissedAddl. CIT, Special Range-7, New Delhi-110002 Vs M/s Parsons Brinckerhoff India (P) Ltd.
Delhi Bench ‘F’, New Delhi benchAY 2011-12Dismissed